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                             August 10, 2022

       Toni Y. Hickey
       Chief Legal Officer and Corporate Secretary
       FILT Red, Inc.
       26 Century Boulevard
       Nashville, Tennessee 37214

                                                        Re: FILT Red, Inc.
                                                            Amendment No. 2 to
Draft Registration Statement on Form S-1
                                                            Submitted July 26,
2022
                                                            CIK No. 0001921963

       Dear Ms. Hickey:

             We have reviewed your amended draft registration statement and
have the following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 2 to the Draft Registration Statement on Form S-1
submitted July 26, 2022

       Unaudited Pro Forma Condensed Combined Financial Information, page 53

   1.                                                   We have reviewed your
responses to prior comments one and two and have the following
                                                        additional comments:
                                                            You disclose on
page 53 that the autonomous entity adjustments include estimated
                                                            costs you are
expected to incur to operate as an autonomous entity. We further note
                                                            your disclosure on
page 54 that you are in the process of establishing various
                                                            functions on a
standalone basis. Please enhance your disclosure to clarify if you have
                                                            entered into
transactions to establish such functions and if so, describe the material
                                                            terms of the
transactions, including how you quantified the related autonomous entity
                                                            adjustments. To the
extent these adjustments do not relate to a probable or executed
 Toni Y. Hickey
FILT Red, Inc.
August 10, 2022
Page 2
          transaction, please tell us what consideration you gave to presenting
these
          adjustments as management   s adjustments instead of autonomous
entity adjustments;
            Please enhance your disclosure on page 54 to distinguish which of
the recurring costs
          in the bulleted list are covered by the transition services agreement
and which are
          not. In addition, please revise Note 1(a) on page 59 to describe the
transition services
          agreement and include the calculation of the adjustment necessary to
reflect the
          transition services agreement. The calculation should identify and
quantify any
          material assumptions. If there are other transactions or agreements
for which pro
          forma effect is being given, please present a separate pro forma
adjustment with a pro
          forma footnote in a similar manner; and
            Regarding the bulleted list of one-time expenses associated with
becoming a
          standalone public company on page 54, please revise your disclosure
to clarify if
          these costs relate to actual transactions that have occurred or for
which agreements
          have been executed. To the extent these adjustments do not relate to
a probable or
          executed transaction, please tell us what consideration you gave to
presenting these
          adjustments as management   s adjustments instead of autonomous
entity adjustments.
          In addition, please revise Note 2(b) on page 59 to describe the
related probable or
          executed transaction and include the calculation of the adjustment
necessary to reflect
          the related transaction. The calculation should identify and quantify
any material
          assumptions.

       You may contact Jeff Gordon at 202-551-3866 or Andrew Blume at
202-551-3254 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Erin Donahue at 202-551-6063 or Geoffrey Kruczek at 202-551-3641 with
any other
questions



                                                            Sincerely,
FirstName LastNameToni Y. Hickey
                                                            Division of
Corporation Finance
Comapany NameFILT Red, Inc.
                                                            Office of
Manufacturing
August 10, 2022 Page 2
cc:       Mark L. Mandel
FirstName LastName